Limitation of application of the Act

The provisions of this Act shall apply to the sale of – (1) Goods taxable under the Nagaland (Sales of Petroleum and Petroleum Products including Motor Spirit and Lubricants) Taxation Act, 1967. (2) Good taxable under the Nagaland Finance (Sales tax) Act, 1967. (3) Goods on which a duty or fee is levied under the Eastern Bengal and Assam Excise Act, 1910; and